On December 3, the Celtics sold a six-game pack of advance tickets for $3,240 cash. On December 20, the Celtics played the first game of the six-game pack (this represented one-sixth of the advance ticket sales). Record the entry for the December 20 transaction:

A) Debit Prepaid Tickets $540; credit Unearned Revenue $540. B) Debit Unearned Revenue $540; credit Cash $540. C) Debit Cash $540, credit Ticket Revenue $540. D) Debit Unearned Revenue $540, credit Ticket Revenue $540. E) Debit Prepaid Subscriptions $540, credit Ticket Revenue $540.